North Carolina Offers Disaster Tax Relief

The North Carolina Department of Revenue has announced that it will provide tax relief on a case-by-case basis for taxpayers affected by Hurricanes Harvey, Irma, and Maria. The department will waive penalties assessed against taxpayers who cannot meet state filing or payment requirements as a result of the hurricanes. It also will generally recognize the federal due date of January 31, 2018. Additionally, the department is giving a 30-day extension for sales and use tax returns filed by affected taxpayers.

The penalty waiver will be considered a waiver for automatic reasons and not a waiver for good compliance.

Affected taxpayers may request a waiver of Late Action Penalties by either:

  • submitting Form NC-5500, Request to Waive Penalties, to the department; or
  • by writing a letter to the department (letters must contain the same information requested on Form NC-5500).

Taxpayers can get Form NC-5500 by:

  • calling the toll-free taxpayer assistance line at (877) 252-3052; or
  • accessing the department’s website.

A taxpayer who completes Form NC-5500 must sign the form before it can be processed. The department advises that a request submitted on Form NC-5500 can be processed faster than a letter.

Release, North Carolina Department of Revenue, October 11, 2017

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